ANALISIS PENERAPAN GREEN ACCOUNTING ATAS PENGELOLAAN LIMBAH MEDIS PADA RUMAH SAKIT UMUM DAERAH Dr. HARYOTO LUMAJANG

  • Sofiyah Eka Lestari Mujiono Universitas Jember
Keywords: Green Accounting, Medical Waste, Reporting of Environmental Cost

Abstract

This study aims to analyze how the implementation of green accounting for the management of medical waste in the Regional General Hospital dr. Haryoto Lumajang. The object of research is the Regional General Hospital dr. Haryoto Lumajang and the research method uses a qualitative method. Based on the results of the research are the costs incurred by the hospital associated with the management of medical waste. These costs are presented in the account of the similar and still has not been disclosed in a separate report from the report of the parent associated with the disclosure of environmental costs already incurred. Based by the concept of green accounting, this research provide information that may be considered by the hospital in the present and report reveals the cost of the environment, as well as how the measurement of environmental costs already incurred by the hospital for the management of medical waste that has been done.